Notes on auditor changes

Notes on auditor changes of current HK-listed companies

The "Removed" date is the date on which the auditor resigned or was replaced, terminated or not re-elected.
Before 31-Mar-04, HK-listed companies were not required to announce changes of auditors. In some cases the Memorandum & Articles of Association or Bye-laws require the company to call a shareholder meeting to approve the change, in which case the change was public knowledge. In others, the M&A entitle the board to appoint a new auditor without shareholders' approval. So some dates are approximate, as the auditors were only revealed when the accounts were published.
"U" means unknown date of removal/resignation.
When a company is first listed, we treat the prospectus date as the date of appointment of all advisers, including auditors.